|The water and wastewater utility does not charge customers, but Title 9: Utilities, Chapter 20: Sewer and Water Utility, Section 450: Consequences of Non-payment of Service Charges is in the Akutan Code of Ordinances to address if the city chooses to begin charging for water and wastewater.
The city uses Assyst accounting software for all accounting and payroll transactions. There is an accounts receivable system in place for the cable, electricity, and harbor enterprises that the city manages, which subsidize the water utility. The city is also using the Assyst accounting software to process cash disbursements. The chart of accounts for both the Anchorage office and Akutan office show all assets, liabilities, revenue sources and expenses for the city. Assyst is also used to reconcile monthly bank statements. The Anchorage city office has direct control of the capital fund accounts and the Akutan city office has direct control of the general fund accounts.
Title 5, Chapter 5 of the Akutan Code of Ordinances contains the purchasing procedure and states the mayor or the mayor’s designee is the purchasing agent for the city.|